How to Pay Social Security Contributions in Spain While Working Abroad

Do you want to know how to continue paying contributions in Spain while working abroad? As you may know, contributions are taken into account when applying for benefits, such as retirement pensions or unemployment allowances.

Therefore, if you are an employer, you may wish to provide your employees with clear information on their contribution status when they eventually return to Spain. Likewise, if you are an individual interested in how to maintain contributions in Spain while living abroad, this article will be useful to you.

Below we explain the main situations:

Contributing in Spain as a Seconded Employee Working Abroad

This is the most common scenario. It occurs when a company established in Spain temporarily sends an employee to perform services in another country, while maintaining the employment relationship with the Spanish company.

As a general rule, the worker remains subject to Spanish Social Security legislation, and is considered to be in a “situation assimilated to registration.” This means that both the employer and the employee must continue paying contributions in Spain.

Mandatory Notification

The company must notify the Social Security General Treasury (Tesorería General de la Seguridad Social – TGSS) before the posting begins, using form TA.300.

Duration of the Posting

The maximum period during which contributions in Spain can be maintained varies:

• EU/EEA countries and Switzerland: Spanish legislation generally applies for the first 24 months. Extensions may be requested if the posting continues.

• Countries with a Bilateral Agreement: Duration is governed by the specific agreement (e.g., United States, Morocco, etc.).

• Countries without an Agreement: The company and employee may agree to continue contributing in Spain, though local obligations must also be considered.

If your company needs to second employees abroad, contact us because Adlanter can assist with the legal aspects of international assignments.

 

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Contributing in Spain as a Self-Employed Worker Temporarily Abroad

Similar rules apply to self-employed workers (autónomos) who usually operate in Spain but temporarily provide services abroad. They may continue contributing to the Special Regime for Self-Employed Workers (RETA).

Requirements

As with employees, the self-employed person must notify the TGSS in advance of their posting using form TA.300, in order to maintain Spanish coverage.

Duration and conditions will again depend on whether the host country is in the EU/EEA, has a bilateral social security agreement with Spain, or does not.

Contributing Abroad Without Being a Seconded Worker or Self-Employed

This situation is different, as there is no “posting” from Spain. Instead, the individual starts a new professional activity directly in the foreign country.

The general rule is that the obligation to contribute arises in the country where the employment is performed. Therefore, contributions will be paid to that country’s social security system, not to Spain’s.

Are those contributions “lost”?

No. Contributions are not transferred to Spain, but they are not lost either. Thanks to international social security coordination mechanisms, these contributions may be recognized in Spain.

If contributions are made in a country with which Spain has signed a social security agreement, they will be taken into account when claiming contributory benefits in Spain. For example, if someone works in Germany, the contributions paid there will count toward eligibility for Spanish unemployment benefits or retirement pension calculations.

✅​ How Adlanter Can Help

Whether you are a company relocating professionals abroad, or an individual seeking to maintain contributions in Spain while working overseas, Adlanter can assist with corporate expatriation policies, expatriate taxation and social security.

If you need more information on how to pay contributions in Spain while working abroad, or have questions about international social security, our team of experts in mobility and immigration will be glad to help.